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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Jurnal Pendidikan Ekonomi (JUPE) Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) JABE (Journal of Accounting and Business Education) Prosiding Seminar Nasional INDOCOMPAC Jurnal Terapan Abdimas PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Riset Akuntansi Terpadu Indonesian Journal of Sustainability Accounting and Management Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Journal of Accounting Science Kompartemen : Jurnal Ilmiah Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Iqtishoduna: Jurnal Ekonomi Islam (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Manajerial BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Karinov Journal of Economics, Business, and Government Challenges Studi Kasus Inovasi Ekonomi Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal PkM (Pengabdian kepada Masyarakat) JUKESHUM: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Jurnal Akuntansi Keuangan dan Bisnis Procedia of Social Sciences and Humanities JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Indonesian Journal of Sustainability Accounting and Management Abdimas Mandalika Journal of Multiperspectives on Accounting Literature Innovative Technologica: Methodical Research Journal Journal of Regional Economics and Development IJEIRC IJBLPS Journal of Social Comunity Services Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Journal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy IECON: International Economics and Business Conference Jurnal Akuntansi E-JURNAL AKUNTANSI Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation International Journal of Business, Law and Political Science
Sarwenda Biduri
Universitas Muhammadiyah Sidoarjo
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Determinan Fraud Prevention Atas Pengelolaan Keuangan Desa (Studi Empiris Pada Seluruh Desa Kabupaten Sidoarjo) Yolanda Oktaviani; Sarwenda Biduri
Jurnal Pendidikan Ekonomi (JUPE) Vol 11 No 3 (2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v11n3.p231-242

Abstract

This study uses apparatus competency variables, internal control systems, and leadership style as moderating variables associated with fraud prevention in the Village Government sector. This study aims to determine the effect of strengthening village apparatus competence on preventing fraud in village financial management, the effect of strengthening the internal control system on preventing fraud in village financial management, the effect of strengthening village apparatus competence and strengthening the internal control system on preventing fraud on village financial management with a leadership style as moderator. This research is a quantitative research using a questionnaire survey method, with primary data sources. The population of this study was 322 villages in Sidoarjo Regency consisting of village heads, village secretaries, and village treasurers/village staff, with a total of 966. The number of samples for this study was 86 respondents. Village samples were taken from each of the 18 sub-districts. in Sidoarjo Regency, using the purposive sampling method. The validity and reliability of the instrument were checked first before the hypothesis was tested. Then, multiple linear regression analysis and moderate regression analysis (MRA) were performed, to find out whether the moderating variable strengthens or weakens the relationship between the independent and dependent variables. The results of this study are as follows: (1) Village Apparatus Competence has no influence on Fraud Prevention in Village Financial Management because the majority of village officials who manage village finances have an educational background that is not by the position they hold. (2) Internal Control has an influence on Fraud Prevention in Village Financial Management. (3) Leadership style does not moderate the influence of village apparatus competence on preventing fraud in village financial management, because the majority of village heads as financial managers do not have clear goals in managing village finances based solely on the direction of one of the dominant instruments. (4) Leadership style moderates the effect of internal control on preventing fraud in village financial management.
Navigating Governance: ESOP, Regulations, and Corporate Governance Quality: Menavigasi Tata Kelola: ESOP, Peraturan, dan Kualitas Tata Kelola Perusahaan Sarwenda Biduri; Anik Maulidiya; Wiwit Hariyanto
Procedia of Social Sciences and Humanities Vol. 1 (2021): Proceedings of the 2nd International Conference On Intelectuals Global Responsibility
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v1i.444

Abstract

This study investigates the impact of Employee Stock Ownership Program (ESOP) and regulatory factors on the quality of corporate governance implementation within Indonesian public companies. Utilizing quantitative methods and primary data, the research focuses on a sample of 55 observations from 11 companies over five periods, chosen through purposive sampling from a population of 156 companies ranked by the Indonesian Institute for Corporate Governance (IICG) during 2013-2017. Employing multiple linear regression, t-tests, F-tests, and coefficient of determination analysis through SPSS software, the findings reveal that while ESOP does not exert a partial influence, regulatory factors significantly affect the quality of corporate governance implementation. Furthermore, both ESOP and regulatory factors collectively demonstrate an influencing role in shaping the quality of corporate governance implementation. These results contribute to enhancing the understanding of the interplay between ownership programs and regulatory influences on corporate governance practices, bearing implications for governance policies and strategic decision-making.Highlight: ESOP's Limited Influence: The study finds that Employee Stock Ownership Program (ESOP) doesn't partially impact corporate governance quality, shedding light on the complexities of ownership incentives. Regulatory Impact: Regulatory factors emerge as a significant driver of corporate governance quality, underscoring the importance of legal frameworks in shaping governance practices. Collective Influence: Both ESOP and regulatory factors collectively play a crucial role in shaping corporate governance quality, highlighting the need for a comprehensive approach to governance enhancement. Keyword: ESOP, Regulatory Factors, Corporate Governance, Quantitative Analysis, Ownership Programs.
Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Income Smoothing Eny Maryanti; Sarwenda Biduri; Herlinda Maya Kumala Sari
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1615

Abstract

Income smoothing is a general phenomenon that is quotated for variability to reduce the income reported to reduce market risks for regulatory shares. The income of this smoothing action has been considered a logical and rational action, but can harm other parties. This research is a queue to meet the role of independent commissioners in moderating the relationship of company size, profitability and financial leverage to the practice of profit in manufacturing companies that are registered with the Stock Exchange Exchange. The population of manufacturing companies registered in the Indonesia Stock Exchange in 2016-2021, Number of Research Samples 330. This research is the logistics regression examination method, SPSS Software. Income income is measured using the Eckel index. The independent variables in this study are the size of the company (LN Total sales), profitability (ROE), liquidity (debt of total assets), and independent commissioners as moderation variables. The results showed that the measurement of the careless had a significant negative effect while leverage had a significant positive effect but profitability had no effect on income income. Commissioners strengthen strengthening the relationship of company size tangkapan income smoothing and commissioners weaken the independent relationship of leverage income income income income. However, independent commissioners cannot moderate the profession of professional income. Large regulations will be more careful and have the courage to unkul in the risk of making reports that tend not to practice income income. Gurrivals who have a high profit that Tenji practices income to improve and decrease in profit, because the company is careful in boiling profit and gain of Kanca Pini Lapananaan to make a debt of one of the bahang ways to do with the practice of revenue removal. The Board of Commissioners has an independent mushroom in supervising and controlling the principal applied by the school to avoid irregularities.
The Role Of Company Size As A Moderating Variable Against Financial Statement Fraud: The Beneish Model Perspective Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto; Sriyono Sriyono; Cintya Devi Retno Ardianti
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.25828

Abstract

Purpose: This study aims to prove the influence of External Pressure, Ineffective Monitoring, Quality of External Auditors, Changes in Auditors and Frequency of CEO Depictions and Company Size as a moderation of Fraud in a company's Financial Statements. Methodology/approach: In this study, researchers used a type of quantitative research. Purposive sampling was used as a technique in determining the sample for this study. The data used are company annual reports and the population in this study are companies engaged in the textile and garment manufacturing sub-sector for the 2017-2021 period with a total sample of 55. Findings: This study states that the variables Quality of External Auditors and Frequency of CEO Descriptions have an effect on fraudulent acts in reports financial statements, while the variables of Ineffective Oversight, External Pressure and Change of Auditor have no effect on fraudulent acts in financial statements. For the moderating variable in this study, company size is not able to moderate the relationship between ineffective monitoring and fraud in financial statements.  Practical implication: The theoretical implication of this research is to increase academic knowledge about the factors that cause fraudulent financial statements.
THE PERSPEKTIF THEORY OF PLANNED BEHAVIOR TERHADAP INTENSI PNS UNTUK MELAKUKAN WHISTLEBLOWING Sarwenda Biduri; Wiwit Hariyanto; Eny Maryanti; Nurasik Nurasik; Sartika Sartika
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.352

Abstract

This study aims to determine attitudes, subjective norms and control behavior on the intentions of civil servants to carry out whistleblowing: a theoretical perspective on planned behavior (study of the Sidoarjo Regency Government). This study has a sample of civil servants (PNS) who have been in accordance with predetermined criteria. The sample of this research is 78 employees. Meanwhile, the analytical tool used is the questionnaire tabulation, data collection in the form of test validity and reliability testing. The data in this study were processed using SPSS version 18.0. The results of the validity and reliability tests for each indicator on the independent variables show > 0.3 and have Cronbach's Alpha > 0.06 so that the data can be said to be valid and reliable. In this study using data analysis tools in the form of multiple regression. Meanwhile, in the t-test, attitude as (X1) has a sig value of 0.237, subjective norm as (X2) has a sig 0.045, controlling behavior as (X3) has a sig value of 0.000. According to the research results, it can be concluded that subjective norms and control behavior affect the intention to do whistleblowing. But attitude does not affect the intention to do whistleblowing.
DETERMINAN KECURANGAN AKADEMIK PADA PEMBELAJARAN HYBRID Sarwenda Biduri; Adelia Asma; Santi Rahma Dewi; Nurasik Nurasik
Media Mahardhika Vol. 21 No. 2 (2023): January 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i2.582

Abstract

Academic cheating is a growing problem in hybrid education. There is research that focuses on the causes of academic cheating, but the research results are conflicting. The purpose of this study is to find the consistency of the factors that influence academic fraud, especially the fraud triangle. This research method uses a quantitative approach. Partial t test data analysis technique for testing hypotheses on IBM SPSS version 26 software. The research subjects were accounting students at Muhammadiyah University of Sidoarjo class of 2018, totaling 73 respondents. A simple random sampling technique was used to determine the research sample and the number of samples was determined using the Slovin formula. This study shows that the influential and unaffected variables, namely the opportunity and rationalization variables, have an effect on academic cheating in hybrid learning. While the variables Pressure and Gender have no effect on academic cheating during hybrid learning
MSME Accounting Revolution from Perceptions, Challenges, Solutions Mochammad Fani Rafael; Sarwendah Biduri
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1065

Abstract

This study investigates the perceptions of Micro, Small, and Medium Enterprises (MSMEs) regarding accounting practices, focusing on Citra Pertiwi Farm and SUGOfreshmilk. Using a qualitative approach with interviews, observations, and documentation, the research identifies positive perceptions of accounting's benefits while noting shortcomings in inventory recording and accounts payable management. The study concludes that the current accounting practices in these MSMEs do not fully align with accounting standards for MSMEs. The findings suggest a need for improved accounting systems in MSMEs to enhance financial management and sustainability. Highlight: MSMEs' perceptions of accounting practices. Benefits and shortcomings in MSMEs' accounting. Emphasizes need for improved accounting systems. Keyword: MSMEs, Perception, Accounting, Improvement, Financial Management
SISKEUDES Boosts Accountability and Transparency in Indonesian Village Finances Ferica Maulidyanto; Sarwendah Biduri
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1066

Abstract

This study examines the implementation of the Village Financial System Applications (SISKEUDES) in Sugihwaras, Tenggulunan, and Karang Tanjung to enhance accountability and transparency in village financial reports. Using a qualitative approach with interviews, observations, and documentation, the research found that SISKEUDES significantly improves the efficiency and accuracy of financial reporting compared to manual methods. The application aids budget control and involves the community, fostering greater transparency. The findings highlight SISKEUDES's crucial role in preventing fund misuse and promoting accountable financial management in villages. Highlight: Efficiency: SISKEUDES enhances village financial reporting efficiency and accuracy. Transparency: Community involvement in SISKEUDES promotes transparency. Accountability: SISKEUDES prevents fund misuse, ensuring accountable financial management. Keyword: SISKEUDES, village financial system, accountability, transparency, qualitative research
Key Drivers Significantly Boost Village Financial Management in Indonesia Winda Ayu Amilliyah; Sarwendah Biduri
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1067

Abstract

This study examines how the Internal Control System, Regional Autonomy, and Village Apparatus Competency affect Village Financial Management in line with Law No. 20 of 2018. Using a quantitative approach, data were gathered from 16 villages in Porong District, Sidoarjo, through questionnaires completed by 60 village officials. Multiple linear regression analysis showed that all three factors significantly influence Village Financial Management, explaining 62.9% of its variation. The findings highlight the importance of strong internal controls, autonomy, and competent village apparatus for effective financial management, providing valuable insights for improving village financial performance. Highlights: 1. Internal control, autonomy, and competency significantly affect village financial management.2. Data from 16 villages show these factors explain 62.9% variation.3. Strengthening controls, autonomy, and competency improves village financial performance. Keywords: Village Financial Management, Internal Control System, Regional Autonomy, Village Competency, Law No. 20 of 2018
Price to Book Value Drives Stock Prices in Indonesia, While DER and PER Falter Siska Widiyawati; Sarwendah Biduri
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1068

Abstract

This study examines the impact of the Debt to Equity Ratio (DER), Price to Book Value (PBV), and Price Earning Ratio (PER) on stock prices of food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. Using secondary data from financial reports and statistical analysis via SPSS 23, the research found that DER does not significantly affect stock prices, PBV positively influences stock prices, and PER has no significant impact. These findings suggest that investors prioritize market confidence and financial prospects (as indicated by PBV) over debt levels and earnings ratios when making investment decisions in this sector. Highlights: 1. DER Impact: Debt to Equity Ratio does not affect stock prices significantly.2. PBV Significance: Price to Book Value positively influences stock prices.3. PER Irrelevance: Price Earning Ratio does not impact stock prices significantly. Keywords: Debt to Equity Ratio, Price to Book Value, Price Earning Ratio, Stock Prices, Indonesia Stock Exchange
Co-Authors Addin , Umniyah Ade Irma Suyani Adelia Asma Ainindya, Ninik Ruma'isya Aisha Hanif Akhmad Mulyadi Alsaf Pebrianggara Alshaf Pebrianggara Amanda, Risha Tri Amilliyah, Winda Ayu Ananda, Diva Firma Anggie Nur Cahyani Anik Maulidiya Apriliani , Dwi Arista Firana, Riza Arista, Sintha Wahyu Arizanda Rahayu, Ruci Asma, Adelia Bayu Hari Prasojo Bayu Prasojo Bernika Ivanda Zulfi Lestari Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Cut Ami Rahmah Damayanti, Elok Dedy Rahmat Saleh Dedy Rahmat Saleh Detak Prapanca Devi Rukmana Sari Devy Rahmawati Dewi Ratiwi Meiliza Dina Ayu Putri Dina Dwi Oktavia Rini Dinda Putri Kusuma Wardani Duwi Rahayu Duwi Rahayu Dwi Amilatus Solicha Dwi Anjani Dwi Aprillia Rahmawati Dwiky Subekti Rachman Elisya, Reza Marcelina Elmas, Alif Kharisma Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryanti Essa Ries Ahmed Eva Wany Fadilah, Elmi Nur Fadilla Rahmawati Fanny Liasari, Elva Fauzia, Anugerah Wahyu Fauziah, Rina Fauziyah, Luluk Putri Ferica Maulidyanto Firanti, Nuriya Firnata, Tifani Angga Fitiyan Izzah Noor Abidin Fitri Octavia Pratiwi Fittyan Izza Noor Abidin Fityan Izza Noor A Fityan Izza Noor Abidin Hadiah Fitriyah Handayani, Miftachul Rizki Handayani, Sri Enggar Puji Hari Prasojo, Bayu Harianto, Wiwit Hariyanto , Wiwit Herawati, Nindy Maylinda Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala i Andriani, Ratna Novy Hari Iffah Qonitah Ilmi Usrotin Choiriyah Imelda Dian Rahmawati Irma Suyani, Ade Issatis Samira Istighfara, Risna Cahya Izza Noor Abidin, Fityan Jamaludin Jamaludin Julia Vivi Maulidah K., Herlinda Maya Khoirun Nisa Kukuh Sinduwiatmo Kukuh Sinduwiatmo Kukuh Sinduwiatno Lailatul Maghfiroh Lestari , Veny Abidatul Lestari, Bernika Ivanda Zulfi Liswatul Khasanah Loekitasari, Silvy Luluk Putri Fauziah M. Ilham Musthofa Maula, Milla Milkhatul Maulidia Dewi Azhari Maulidina, Wilda Maya Kumala Sari, Herlinda Mayang Novita Sari Mochamad Rizal Yulianto Mochammad Fani Rafael Mukhammad Amar Musliq Nihlatul Qudus Sukma Nirwana Ningdiyah, Endra Wahyu Nirma Mufaidah Dwi Ajeng Suhermanto Nugraha Dini, Amelia Nur Amalina Nisfa Salisa Nur Fadhila, Shafira Nurasik Nurasik Nurasik Nurasik , Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik, Nurasik Nuriza, Vivin Nurul Ajizah Oktavia, Sofadiya Oni Permatasari Pramaditya, Abimanyu Prapanca , Detak pratiwi, rossy Priandini, Errika Al Mufidah Pribadi, Moch Ayub Johan Putri Febriana Rafael , Mochammad Fani Rahma Dewi, Santi Rahmawati, Dwi Aprillia Ratna Nugraheni Rietra Aryza Arnindhita Risha Tri Amanda Rizka Aulia Ferisanti Rizky Eka Tamara Rokhillah, Yuni Ruci Arizanda Rahayu Ruci Arizanda Rahayu Salsa Billa Rahma Imania Santi Rahma Dewi Sari, Windi Sekar Arum Sartika Sartika Selly Nurfatimah Shifa Azizah Haifa Sigit Hermawan Silvy Loekitasari Siska Widiyawati Siti Nur Afifah Soeprijanto, Noerwachid Solichah, Maulidatus Sriyono Sriyono Sriyono Suci Kusuma Wardani Suhermanto, Nirma Mufaidah Dwi Ajeng Sunari, Sunari Tamara, Rizky Eka Tri Amanda, Risha Tyas, Erinda Wahyuning usrotin, Ilmi UTOMO, PRASETYO Wahyuning Tyas, Erinda Widhiarto, Maulana Rizky Widiyawati , Siska Wilda Maulidina Winda Ayu Amilliyah Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Yanti, Nurul Happy Yolanda Oktaviani Zakiyah, Luluk Zulfiani, Alfi Eka